Worth reading
33Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
35.4
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 October 2025 to 30 June 2026ConsolidatedJapanese GAAPNet Sales17,352¥ millionYear on year +6.1%Progress 75.4%
Operating profit1,613¥ millionYear on year +35.4%Progress 89.6%
Ordinary income1,544¥ millionYear on year +32.9%Progress 89.2%
Net income attributable to owners of the parent926¥ millionYear on year +13.9%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥71.38
Financial position at period-end
Total assets16,845¥ million
of which net assets 7,557 ¥ millionEquity ratio 43.0%vs. prior year-end -2.5pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Segment revenueReportable segments Omitted because the company operates in a single business segment / Product category Cosmetics ¥6,948,432 thousand (YoY +9.4%), Cosmetic accessories ¥5,108,766 thousand (YoY -0.8%), Contact lens-related products ¥1,641,583 thousand (YoY -2.4%), Fashion accessories ¥2,362,222 thousand (YoY +12.9%), Other ¥1,291,527 thousand (YoY +19.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥23,000 million (YoY +4.0%)
Operating profit¥1,800 million (YoY +22.5%)
Ordinary income¥1,730 million (YoY +17.0%)
Profit attributable to owners of the parent¥1,050 million (YoY +7.4%)
Revision to Earnings ForecastNet Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Profit attributable to owners of the parent Not disclosed / Whether revised No
Annual Dividend Forecast¥28 → ¥33
Factors Behind Changes in Business Performance
The improvement in gross profit resulting from a higher proportion of NB products due to increased value of the 粧美堂 brand, higher product unit prices following a shift toward high-value-added products, expansion of overseas partner production bases, and the contribution of 株式会社ピコモンテ・ジャパン absorbed increases in selling expenses, logistics costs and other expenses.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Current fiscal year Extraordinary income No / Extraordinary loss Not disclosed / Prior-year period Extraordinary income Gain on sale of shares in an affiliated company ¥64,562 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥169,881 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End13,410,000
Treasury Shares at Period-End772,626
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥17,352 million (YoY +6.1%) |
| Operating profit | ¥1,613 million (YoY +35.4%) |
| Ordinary income | ¥1,544 million (YoY +32.9%) |
| Profit attributable to owners of the parent | ¥926 million (YoY +13.9%) |
| Net income per share | ¥71.38 |
| Equity ratio | End of the current fiscal period 43 / End of previous period 45.5 |
| Total assets | ¥16,845 million |
| Net assets | ¥7,557 million |
| Full-year earnings forecast | Net Sales ¥23,000 million (YoY +4.0%) / Operating profit ¥1,800 million (YoY +22.5%) / Ordinary income ¥1,730 million (YoY +17.0%) / Profit attributable to owners of the parent ¥1,050 million (YoY +7.4%) |
| Revision to Earnings Forecast | Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Profit attributable to owners of the parent Not disclosed / Whether revised No |
| Annual Dividend Forecast | ¥28 → ¥33 |
| Segment revenue | Reportable segments Omitted because the company operates in a single business segment / Product category Cosmetics ¥6,948,432 thousand (YoY +9.4%), Cosmetic accessories ¥5,108,766 thousand (YoY -0.8%), Contact lens-related products ¥1,641,583 thousand (YoY -2.4%), Fashion accessories ¥2,362,222 thousand (YoY +12.9%), Other ¥1,291,527 thousand (YoY +19.8%) |
| Depreciation and amortization | ¥169,881 thousand |
| Breakdown of extraordinary income (loss) | Current fiscal year Extraordinary income No / Extraordinary loss Not disclosed / Prior-year period Extraordinary income Gain on sale of shares in an affiliated company ¥64,562 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 13,410,000 |
| Treasury Shares at Period-End | 772,626 |
| Factors Behind Changes in Business Performance | The improvement in gross profit resulting from a higher proportion of NB products due to increased value of the 粧美堂 brand, higher product unit prices following a shift toward high-value-added products, expansion of overseas partner production bases, and the contribution of 株式会社ピコモンテ・ジャパン absorbed increases in selling expenses, logistics costs and other expenses. |
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment profitRegional salesOrders received and order backlogImpairment lossMaterial subsequent events
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The company absorbed the impact of yen depreciation and higher raw material prices through a higher proportion of high-margin NB products resulting from increased value of the 粧美堂 brand, higher product unit prices following a shift toward high-value-added products, expansion of new overseas partner production bases, and the contribution of 株式会社ピコモンテ・ジャパン.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.